Pengaruh Tax Avoidance Dan Kinerja Keuangan Terhadap Nilai Perusahaan = The effect of tax avoidance and financial performance on company value

Lee, Friska Violen (2020) Pengaruh Tax Avoidance Dan Kinerja Keuangan Terhadap Nilai Perusahaan = The effect of tax avoidance and financial performance on company value. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (245kB) | Preview
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (309kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (646kB) | Preview
Preview	Text (Chapter 1) Chapter 1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (771kB) | Preview
	Text (Chapter 2) Chapter 2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter 3) Chapter 3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (959kB)
	Text (Chapter 4) Chapter 4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter 5) Chapter 5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (296kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (391kB) | Preview
	Text (Appendices) Appendices (49).pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)

Abstract

Penelitian ini membahas mengenai pengaruh dari tax avoidance dan kinerja keuangan terhadap nilai perusahaan dengan corporate governance sebagai variabel moderasi. Pengukuran tax avoidance dengan menggunakan Effective Tax Rate (ETR), sedangkan kinerja keuangan meliputi Debt to Equity Ratio, Current Ratio, dan Sales Growth. Penelitian ini menggunakan variabel kontrol yaitu firm size yang diukur dengan SIZE. Penelitian ini menggunakan perusahaan manufaktur yang telah listing di BEI selama periode 2017 hingga 2020 dan data yang digunakan diperoleh dari S&P Capital IQ. Terdapat 207 perusahaan yang menjadi sampel dalam penelitian. Hasil yang diperoleh yaitu (a) ETR dan GROWTH berpengaruh positif dan tidak signifikan terhadap PBV, (b) DER dan CR berpengaruh positif dan signifikan terhadap PBV/ This study discusses the effect of tax avoidance and financial performance on firm value with corporate governance as a moderating variable. Measurement of tax avoidance using the Effective Tax Rate (ETR), while financial performance includes Debt to Equity Ratio, Current Ratio, and Sales Growth. This study uses a a control variable, namely firm size as measured by SIZE. This study uses manufacturing companies that have been listed on the IDX during the period 2017 to 2020 and the data used is obtained from S&P Capital IQ. There are 207 companies that are sampled in the study. The results obtained are (a) ETR and GROWTH have a positive and insignificant effect on PBV, (b) DER and CR have a positive and significant effect on PBV

Actions (login required)

View Item